CENT VIN: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CENT VIN
Largest movements
- Cash -€29,027
down €29,027 (-90.0%), from €32,238 to €3,211
mainly Trade debts (-€25,074) and Net result for the year (-€3,948)
- Trade debts -€25,074
down €25,074 (-99.5%), from €25,200 to €126
- Gross operating margin +€6,728
up €6,728 (+65.7%), from -€10,247 to -€3,519
- Other operating charges -€345
down €345 (-47.1%), from €732 to €387
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €528,936 | €499,915 | -€29,022 | -5.5% |
| Current assets | 29/58 | €528,936 | €499,915 | -€29,022 | -5.5% |
| Stocks and contracts in progress | 3 | €496,579 | €496,579 | = | 0.0% |
| Stocks | 30/36 | €496,579 | €496,579 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €5 | +€5 | |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €32,238 | €3,211 | -€29,027 | -90.0% |
| Deferred charges and accrued income | 490/1 | €120 | €120 | = | 0.0% |
| Total equity and liabilities | 10/49 | €528,936 | €499,915 | -€29,022 | -5.5% |
| Equity | 10/15 | €502,936 | €498,988 | -€3,948 | -0.8% |
| Contributions | 10/11 | €514,000 | €514,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,064 | -€15,012 | -€3,948 | -35.7% |
| Amounts payable | 17/49 | €26,000 | €926 | -€25,074 | -96.4% |
| Amounts payable within one year | 42/48 | €25,200 | €126 | -€25,074 | -99.5% |
| Trade debts | 44 | €25,200 | €126 | -€25,074 | -99.5% |
| Suppliers | 440/4 | €25,200 | €126 | -€25,074 | -99.5% |
| Accrued charges and deferred income | 492/3 | €800 | €800 | = | 0.0% |
| Other operating charges | 640/8 | €732 | €387 | -€345 | -47.1% |
| Gross operating margin | 9900 | -€10,247 | -€3,519 | +€6,728 | +65.7% |
| Operating profit (loss) | 9901 | -€10,979 | -€3,906 | +€7,073 | +64.4% |
| Financial income | 75/76B | €102 | €36 | -€66 | -64.6% |
| Recurring financial income | 75 | €102 | €36 | -€66 | -64.6% |
| Financial charges | 65/66B | €156 | €78 | -€78 | -49.9% |
| Recurring financial charges | 65 | €156 | €78 | -€78 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,033 | -€3,948 | +€7,085 | +64.2% |
| Income taxes | 67/77 | €31 | - | -€31 | |
| Profit (loss) for the period | 9904 | -€11,064 | -€3,948 | +€7,115 | +64.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,064 | -€3,948 | +€7,115 | +64.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.